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January 1, 1963The Accounting Review

A Tentative Set of Broad Accounting Principles for Business Enterprises (Book).

A. C. Littleton.Stephen A. Zeff

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Key Points

The aim is to evaluate the main concepts and principles presented in the book.
Reviewed the book's content and structure.
Analyzed key themes and principles outlined by the authors.
Critiqued the relevance of principles for modern accounting practices.
Identified foundational accounting principles proposed by the authors.
Highlighted the applicability of these principles in various business contexts.
Provided insights into how these principles can guide financial reporting and decision-making.

Implication

Book review highlights key accounting principles in business enterprises, suggesting implications for practitioners.

Abstract

Reviews the book "A Tentative Set of Broad Accounting Principles for Business Enterprises," by Robert T. Sprouse and Maurice Moonitz.

Discussion

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Cite This Study

Littleton. et al. (1963) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3b98 https://doi.org/10.2308/tar-7102443

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1ACCOUNTING THEORY: A CRITIQUE OF THE TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES.Original Research · 1937
2A CRITIQUE OF THE TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES.Original Research · 1938
3A TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES AFFECTING CORPORATE REPORTS.Review · 1936 · 1 citations
4The Basic Postulates of Accounting (Book).Review · 1962
5A Statement of Basic Accounting Postulates and Principles (Book).Review · 1965

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